地方森林環境税が「緑の募金」に及ぼす影響

抄録

This paper investigates the possibility of crowding out that the so-called local forest ecotax could bring to The Green Donation, and studies compatible measures. Fund-raising for The Green Donation is carried out in 47 prefectures under the Fund Raising for Greenery Law, and is used to support forest improvement such as planting trees in water resource areas, greening promotions including forest development in residential areas, and volunteer activities. The local forest ecotax began in Kochi Prefecture in 2003, and it is currently institutionalized in 30 prefectures. The tax revenues are used to improve forests and support volunteer activities. Using the model described by Andreoni（1989, 1990） for the private provision of public goods, I analyze the possibility of crowding out, and provide an empirical study about the results.